{"id":22632,"date":"2016-04-21T08:14:37","date_gmt":"2016-04-21T08:14:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22632"},"modified":"2016-12-02T03:19:33","modified_gmt":"2016-12-02T03:19:33","slug":"tong-cuc-thue-truc-tiep-thuc-hien-hoan-thue-bu-tru-tien-thue-gtgt-cho-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22632","title":{"rendered":"T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf, b\u00f9 tr\u1eeb ti\u1ec1n thu\u1ebf GTGT cho doanh nghi\u1ec7p"},"content":{"rendered":"

Hi\u1ec7n nay vi\u1ec7c ho\u00e0n thu\u1ebf GTGT c\u1ee7a c\u00e1c doanh nghi\u1ec7p<\/strong>, \u0111ang g\u1eb7p ph\u1ea3i v\u1ea5n \u0111\u1ec1, s\u1ed1 thu\u1ebf doanh nghi\u1ec7p ho\u00e0n \u0111\u01b0\u1ee3c chi tr\u1ea3 ch\u1eadm ch\u1ec5. Theo th\u00f4ng tin m\u1edbi nh\u1ea5t c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf, v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n chi tr\u1ea3 ti\u1ec1n ho\u00e0n thu\u1ebf cho c\u00e1c doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n, t\u1eadp trung t\u1ea1i T\u1ed5ng c\u1ee5c thu\u1ebf, nh\u1eb1m tr\u00e1nh t\u00ecnh tr\u1ea1ng c\u00f3 c\u1ee5c thu\u1ebf th\u1eeba ti\u1ec1n \u0111\u1ec3 ho\u00e0n thu\u1ebf, c\u1ee5c thu\u1ebf l\u1ea1i thi\u1ebfu ti\u1ec1n ho\u00e0n thu\u1ebf, d\u1eabn \u0111\u1ebfn vi\u1ec7c chi tr\u1ea3 cho c\u00e1c doanh nghi\u1ec7p b\u1ecb ch\u1eadm.<\/span><\/p>\n

V\u1ee5 tr\u01b0\u1edfng V\u1ee5 K\u00ea khai v\u00e0 K\u1ebf to\u00e1n thu\u1ebf- T\u1ed5ng c\u1ee5c Thu\u1ebf L\u00ea Th\u1ecb Duy\u00ean H\u1ea3i cho bi\u1ebft, t\u1edbi \u0111\u00e2y s\u1ebd qu\u1ea3n l\u00fd chi ho\u00e0n thu\u1ebf GTGT t\u1eadp trung t\u1ea1i T\u1ed5ng c\u1ee5c Thu\u1ebf, th\u1ef1c hi\u1ec7n \u0111i\u1ec1u h\u00f2a kinh ph\u00ed ho\u00e0n thu\u1ebf nh\u1eb1m ng\u0103n ng\u1eeba t\u00ecnh tr\u1ea1ng c\u00f3 c\u1ee5c thu\u1ebf th\u1eeba ti\u1ec1n ho\u00e0n thu\u1ebf nh\u01b0ng c\u00f3 n\u01a1i l\u1ea1i thi\u1ebfu ti\u1ec1n.<\/span><\/p>\n

C\u00f4ng khai quy tr\u00ecnh gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf<\/strong><\/span><\/h2>\n

V\u1edbi m\u1ee5c ti\u00eau \u0111\u1ea3m b\u1ea3o ho\u00e0n thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, trong ph\u1ea1m vi d\u1ef1 to\u00e1n ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i giao, k\u1ecbp th\u1eddi ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n c\u00e1c h\u00e0nh vi gian l\u1eadn, vi ph\u1ea1m trong ho\u00e0n thu\u1ebf GTGT v\u00e0 th\u1ef1c hi\u1ec7n t\u1ed1t c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf GTGT trong c\u01a1 quan Thu\u1ebf c\u00e1c c\u1ea5p, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111ang ho\u00e0n thi\u1ec7n ch\u00ednh s\u00e1ch \u0111\u1ec3 \u201cl\u1ea5p l\u1ed7 h\u1ed5ng\u201d trong qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf.<\/span><\/p>\n

\u201cNguy\u00ean t\u1eafc qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf GTGT ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c ti\u00eau ch\u00ed nh\u01b0: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 k\u00ea khai s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf. C\u01a1 quan Thu\u1ebf gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c v\u00e0 th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed. Theo \u0111\u00f3, ti\u1ebfp nh\u1eadn v\u00e0 c\u00f4ng khai k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf; th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi c\u00e1c c\u01a1 quan li\u00ean quan trong vi\u1ec7c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0 theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed nh\u1eb1m t\u1ea1o thu\u1eadn l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d- b\u00e0 L\u00ea Th\u1ecb Duy\u00ean H\u1ea3i n\u00f3i.<\/span><\/p>\n

M\u1eb7c d\u00f9 \u0111\u00e2y l\u00e0 y\u00eau c\u1ea7u kh\u00f3 nh\u01b0ng b\u1eaft bu\u1ed9c c\u01a1 quan Thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ec3 gi\u1ea3m th\u1eddi gian khai, n\u1ed9p thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Do v\u1eady, trong d\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf GTGT \u0111ang \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf l\u1ea5y \u00fd ki\u1ebfn \u0111\u00e3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c c\u00f4ng khai th\u00f4ng tin qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed ng\u00e0nh Thu\u1ebf nh\u01b0: Th\u1eddi \u0111i\u1ec3m ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; Th\u1eddi \u0111i\u1ec3m ban h\u00e0nh, n\u1ed9i dung c\u00e1c v\u0103n b\u1ea3n (th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh) gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 quan Thu\u1ebf. Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m gi\u00fap cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u1ec5 d\u00e0ng th\u1ef1c hi\u1ec7n tra c\u1ee9u th\u00f4ng tin v\u1ec1 gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf; \u0111\u1ed3ng th\u1eddi c\u01a1 quan Thu\u1ebf c\u1ea5p tr\u00ean c\u0169ng ki\u1ec3m so\u00e1t th\u00f4ng tin c\u00e1c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf do c\u01a1 quan Thu\u1ebf c\u1ea5p d\u01b0\u1edbi gi\u1ea3i quy\u1ebft.<\/span><\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u00ednh th\u1ee9c th\u1ec3 ch\u1ebf h\u00f3a quy \u0111\u1ecbnh v\u1ec1 th\u1ea9m \u0111\u1ecbnh, gi\u00e1m s\u00e1t h\u1ed3 s\u01a1 gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf. B\u1edfi th\u1ef1c t\u1ebf, nh\u00ecn l\u1ea1i n\u0103m 2015 v\u1eabn t\u1ed3n t\u1ea1i m\u1ed9t s\u1ed1 c\u1ee5c thu\u1ebf ch\u01b0a nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung c\u1ee7a Phi\u1ebfu \u0111\u1ec1 xu\u1ea5t ho\u00e0n thu\u1ebf: Kh\u00f4ng ph\u00e2n t\u00edch th\u00f4ng tin d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (t\u00ean d\u1ef1 \u00e1n, \u0111\u1ecba \u0111i\u1ec3m th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, h\u1ed3 s\u01a1 ph\u00e1p l\u00fd d\u1ef1 \u00e1n, h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0, m\u1ee5c \u0111\u00edch…); kh\u00f4ng ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a c\u00e1c k\u1ef3 ho\u00e0n tr\u01b0\u1edbc; kh\u00f4ng ph\u00e2n t\u00edch n\u1ed9i dung K\u1ebft qu\u1ea3 ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (ch\u01b0a ghi c\u1ee5 th\u1ec3 vi\u1ec7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng, h\u00e0nh vi khai sai kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, k\u1ebft qu\u1ea3 x\u1eed l\u00fd truy ho\u00e0n, x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 thu\u1ebf…).<\/span><\/p>\n

\u0110\u1ec3 kh\u1eafc ph\u1ee5c, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t quy \u0111\u1ecbnh C\u1ee5c tr\u01b0\u1edfng c\u1ee5c thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u00e2n c\u00f4ng b\u1ed9 ph\u1eadn ch\u1ee9c n\u0103ng th\u1ea9m \u0111\u1ecbnh ph\u00e1p ch\u1ebf th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf v\u00e0 k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf tr\u01b0\u1edbc khi ph\u00ea duy\u1ec7t quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh. \u0110\u1ed3ng th\u1eddi, T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 r\u1ee7i ro, tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb ho\u00e0n t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean theo ph\u01b0\u01a1ng th\u1ee9c t\u1ef1 \u0111\u1ed9ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o y\u00eau c\u1ea7u c\u1ee7a\u00a0 B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 th\u1eddi gian gi\u00e1m s\u00e1t trong v\u00f2ng 6 gi\u1edd ph\u1ea3i c\u00f3 k\u1ebft qu\u1ea3 tr\u1ea3 l\u1eddi cho c\u01a1 quan Thu\u1ebf c\u1ea5p d\u01b0\u1edbi.<\/span><\/p>\n

Minh b\u1ea1ch c\u01a1 ch\u1ebf b\u00f9 tr\u1eeb ti\u1ec1n thu\u1ebf<\/strong><\/span><\/h2>\n

\u0110\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i nh\u1ea5t cho DN ho\u1ea1t \u0111\u1ed9ng, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p. C\u1ee5 th\u1ec3, \u0111\u1ed1i v\u1edbi DN \u0111ang n\u1ee3 NSNN v\u00e0 NSNN c\u0169ng c\u1ea7n ph\u1ea3i ho\u00e0n thu\u1ebf cho DN, theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, DN ph\u1ea3i kh\u1eafc ph\u1ee5c b\u1eb1ng c\u00e1ch n\u1ed9p ph\u1ea1t th\u00ec c\u01a1 quan Thu\u1ebf m\u1edbi ho\u00e0n thu\u1ebf cho DN.<\/span><\/p>\n

Theo T\u1ed5ng c\u1ee5c Thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t li\u00ean quan \u0111\u1ebfn c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c c\u00f2n n\u1ee3 NSNN; \u0111\u1ed3ng th\u1eddi c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec c\u01a1 quan Thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb t\u1ed1i \u0111a s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3. Tuy nhi\u00ean, vi\u1ec7c b\u00f9 tr\u1eeb n\u00e0y ph\u1ea3i th\u1ef1c hi\u1ec7n theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean: \u0110\u1ea7u ti\u00ean l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf , ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t do ng\u00e0nh Thu\u1ebf qu\u1ea3n l\u00fd; sau \u0111\u00f3 \u0111\u1ebfn s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, kh\u00f4ng bao g\u1ed3m ti\u1ec1n ph\u00ed, ti\u1ec1n l\u1ec7 ph\u00ed, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p do c\u01a1 quan H\u1ea3i quan qu\u1ea3n l\u00fd v\u00e0 cung c\u1ea5p theo Quy ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin v\u00e0 ph\u1ed1i h\u1ee3p gi\u1eefa c\u01a1 quan H\u1ea3i quan v\u00e0 c\u01a1 quan Thu\u1ebf.<\/span><\/p>\n

Ngo\u00e0i ra, T\u1ed5ng c\u1ee5c Thu\u1ebf b\u1ed5 sung th\u00eam \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n v\u1edbi s\u1ed1 n\u1ee3 c\u1ee7a Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c. V\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n n\u1ee3 th\u00ec th\u1ee9 t\u1ef1 b\u00f9 tr\u1eeb \u01b0u ti\u00ean cho chi nh\u00e1nh c\u00f3 kho\u1ea3n n\u1ee3 c\u00f3 h\u1ea1n n\u1ed9p xa nh\u1ea5t. C\u01a1 quan Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 thu\u1ebf n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb khi ho\u00e0n thu\u1ebf ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ed1 li\u1ec7u n\u1ee3 \u0111\u00e3 cung c\u1ea5p c\u1ea5p cho c\u01a1 quan Thu\u1ebf gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n kho\u1ea3n n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb th\u1ea5p h\u01a1n s\u1ed1 \u0111\u00e3 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb ho\u00e0n thu\u1ebf v\u1edbi thu NSNN th\u00ec kho\u1ea3n thu \u0111\u00e3 b\u00f9 tr\u1eeb kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n n\u1ed9p th\u1eeba.<\/span><\/p>\n

Theo V\u1ee5 tr\u01b0\u1edfng L\u00ea Th\u1ecb Duy\u00ean H\u1ea3i, m\u1ed9t trong nh\u1eefng c\u1ea3i c\u00e1ch trong qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf ch\u00ednh l\u00e0 vi\u1ec7c T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec1 xu\u1ea5t quy \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu h\u1ed3i t\u1eeb ho\u00e0n thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o Qu\u1ef9 ho\u00e0n thu\u1ebf. B\u1edfi t\u1eeb tr\u01b0\u1edbc \u0111\u1ebfn nay B\u1ed9 T\u00e0i ch\u00ednh ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 nguy\u00ean t\u1eafc, th\u1ee7 t\u1ee5c, tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n, h\u1ea1ch to\u00e1n, theo d\u00f5i. V\u00ec v\u1eady, theo T\u1ed5ng c\u1ee5c Thu\u1ebf, khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan Thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 th\u1eeba t\u1eeb Qu\u1ef9 ho\u00e0n thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p l\u1ea1i s\u1ed1 ti\u1ec1n thu h\u1ed3i ho\u00e0n thu\u1ebf v\u00e0o Qu\u1ef9 ho\u00e0n thu\u1ebf \u0111\u1ec3 ph\u00e2n b\u1ed5 cho c\u00e1c c\u1ee5c thu\u1ebf th\u1ef1c hi\u1ec7n chi ho\u00e0n.<\/span><\/p>\n

Nh\u01b0 v\u1eady s\u1eafp t\u1edbi T\u1ed5ng c\u1ee5c thu\u1ebf s\u1ebd tr\u1ef1c ti\u1ebfp chi tr\u1ea3 ti\u1ec1n ho\u00e0n thu\u1ebf GTGT cho doanh nghi\u1ec7p,\u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m xin ho\u00e0n thu\u1ebf m\u00e0 v\u1eabn n\u1ee3 ti\u1ec1n thu\u1ebf nh\u00e0 n\u01b0\u1edbc, tr\u01b0\u1edbc khi T\u1ed5ng c\u1ee5c thu\u1ebf chi tr\u1ea3 ti\u1ec1n thu\u1ebf m\u00e0 doanh nghi\u1ec7p ho\u00e0n, th\u00ec s\u1ebd b\u00f9 tr\u1eeb s\u1ed1 ti\u1ec1n thu\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111ang n\u1ee3.Th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT chi ti\u1ebft m\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i \u201c H\u01b0\u1edbng d\u1eabn ho\u00e0n thu\u1ebf GTGT m\u1edbi nh\u1ea5t<\/a> \u201d<\/span><\/p>\n

NGU\u1ed2N T\u1ed4NG C\u1ee4C THU\u1ebe<\/a><\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Hi\u1ec7n nay vi\u1ec7c ho\u00e0n thu\u1ebf GTGT \u0111ang g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n. \u0110\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 n\u00e0y s\u1eafp t\u1edbi to\u00e0n b\u1ed9 vi\u1ec7c ho\u00e0n thu\u1ebf GTGT s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf T\u1ed5ng C\u1ee5c Thu\u1ebf<\/p>\n","protected":false},"author":7,"featured_media":18445,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2704,2705],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22632"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=22632"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22632\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18445"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22632"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}